11/21/2013

In this column, the writer interviews Steven G. Siegel, who presented the Web seminar, "Portability: A Planning Game-Changer, But Not as Simple as It Appears," in September as part of the "Planning After ATRA: The CPA's Guide to Financial and Estate Planning" series. Siegel talks about the importance of portability, defined as a surviving spouse's ability to transfer and apply a decedent's unused federal transfer tax exclusion. Siegel addresses the new law making portability permanent between spouses, what it's intended to accomplish, how it's determined and applied, and the pros and cons of relying on portability.

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